Tax News & Tips
Form 1823, Withholding on Real Estate Transaction:
If you have withholdings from Payment Deposit Form 1823 (Withholding on Real Estate Transaction) that was applied to Chapter 3 (BGR), the amount withheld can be claimed on form OS-3105, Part II, Line 4 for the month when the tax was withheld.
If you have withholdings from Payment Deposit Form 1823 (Withholding on Real Estate Transaction) that was applied to Chapter 2 (Earnings Tax), the amount withheld can be claimed on form 1040CM, Wage and Salary & Earnings Tax Section, for the tax year in which the tax was withheld.
Form W-3-SS Online Filing
Anyone required to file Form W-2CM must file Form W-3SS to transmit Copy A of these forms to the Social Security Administration. All filings are due on January 31, whether you file paper forms or electronically. For more information, please visit the Social Security Administration Business Services Online website.
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